Plain English Reporting
The reports below detail Durham Public Schools' expenditures by Program Report Code (PRC), an accounting designation used to allocate funds. PRCs may change annually based on actions by the General Assembly, such as introducing or discontinuing programs. Note that these reports include only state fund expenditures, excluding local and federal funds.
ABC Transfers
ABC Transfers are adjustments that allow school districts to move state-allotted funds or positions between Program Report Codes (PRCs) within NCDPI guidelines. The purpose is to provide flexibility so districts can address changing needs while staying within state policy.